Cost basis tax question

[Josh Ferona]

Hello, I recently bought a home for about 30k and the home had about 16k in repairs to get it rent ready. I believe this will be added to the cost basis and the cost basis will be 46k but I just wanted to make sure. Or does some of this count toward expenses/same Year deduction?

Also, I understand that while a tenant is living in the home, certain items can be counted toward expenses instead of added to cost basis. But how about when a tenant moves out and repairs need to be made to the home before a tenant move again. Are those repairs added to cost basis since a Tennant does not currently live in the home? 

Thank you